Statutory Instruments
2009 No. 2811
Income Tax
Corporation Tax
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009
Made
11 a.m. on 21st October 2009
Laid before the House of Commons
21st October 2009
Coming into force
at 1.15 p.m. on 21st October 2009
Citation, commencement and effect
1. These Regulations may be cited as the Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009, shall come into force at 1.15 p.m. on 21st October 2009, and shall have effect in relation to manufactured overseas dividends made or treated as made on or after 1.15 p.m. on that day.
Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993
2. —(1)The Income Tax (Manufactured Overseas Dividends) Regulations 1993( 3 ) are amended as follows.
(2) In regulation 7 (disapplication of paragraph 4(3) of Schedule 23A( 4 )) omit paragraphs (3A) to (3E).
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
21st October 2009
1988 c. 1 ; Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31) , paragraph 8(1) was amended by section 159(7) of the Finance Act 1996 (c. 8) and paragraph 13(1) of Schedule 10 to the Finance Act 1997 (c. 16) and paragraph 8(1A) was inserted by section 159(8) of the Finance Act 1996. Paragraphs 8(1) and (1A) were amended by paragraph 238(8) of Schedule 1 to, and Part 1 of Schedule 3 to the Income Tax Act 2007 (c. 3) . See paragraph 1(1) of Schedule 23A for the definitions of “dividend manufacturing regulations” and “prescribe”.
S.I. 1993/2004 was amended by 2007/2487 , there are other amending instruments but none are relevant.
Paragraph 4(3) of Schedule 23A to the Income and Corporation Taxes Act 1988 was rewritten in section 923 of the Income Tax Act 2007.